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2012年财政部既出台了新的《事业单位财务规则》与《事业单位会计准则》(简称“两则”),也出台了新的《高校财务制度》,可见这些准则、制度的出台将会促进了高校财务管理制度建设的完善。但仅仅靠一刀切的制度很难解决好因经济发达程度差异而存在的不同高校财务管理制度建设问题。至此,本文仅就自己实际工作中遇到的问题展开思考,以此提出关于完善欠发达地区地方院校高校财务管理建设的几点建议。
In 2012, the Ministry of Finance not only promulgated a new “Financial Rules for Institutions” and “Accounting Standards for Institutions” (“two”), but also introduced a new “financial system for colleges and universities”. These guidelines and systems are hereby promulgated It will promote the improvement of college financial management system. However, it is very difficult to solve the problem of building the financial management system of different colleges and universities due to the differences in the level of economic development through the one-size-fits-all system. So far, this article only pondered on the problems encountered in our actual work, and put forward some suggestions on how to perfect the financial management in colleges and universities in underdeveloped areas.